Oklahoma State Auditor & Inspector CLEVELAND COUNTY ASSESSOR TURNOVER MARCH 2, 2009 STATUTORY REPORT This publication is printed and issued by the State Auditor and Inspector as authorized by 19 O.S. § 171. Pursuant to 74 O.S. § 3105.B, seven copies have been prepared and distributed at a cost of $15.42. Copies have been deposited with the Publications Clearinghouse of the Oklahoma Department of Libraries. COUNTY OFFICER TURNOVER STATUTORY REPORT DENISE HEAVNER CLEVELAND COUNTY ASSESSOR MARCH 2, 2009 August 6, 2009 BOARD OF COUNTY COMMISSIONERS CLEVELAND COUNTY COURTHOUSE NORMAN, OKLAHOMA 73069 Transmitted herewith is the Cleveland County Assessor Officer Turnover Statutory Report for March 2, 2009. The engagement was conducted in accordance with 19 O.S. § 171. We wish to take this opportunity to express our appreciation for the assistance and cooperation extended to our office during the course of our engagement. The Office of the State Auditor and Inspector is committed to serve the public interest by providing independent oversight and to issue reports that serve as a management tool to the State to ensure a government which is accountable to the people of the State of Oklahoma. Sincerely, STEVE BURRAGE, CPA STATE AUDITOR & INSPECTOR Denise Heavner Cleveland County Assessor Cleveland County Courthouse Norman, Oklahoma 73069 For the purpose of complying with 19 O.S. § 171, we have performed the following procedures for March 2, 2009: ? Verify that equipment items on hand agree with inventory records as per 19 O.S. § 178.1. ? Verify that the amount of total claims approved for the operation of said Office is not in excess of limitations imposed by 19 O.S. § 347. ? Verify that the Office is not exceeding the maximum amount of cash authorized for their change needs per 19 O.S. § 682. ? Verify that a monthly report of the Office is on file with the County Clerk per 19 O.S. § 684. ? Verify that the Officers' depository account balances reconcile with the County Treasurer's records and that undeposited cash reconciles to receipts. Information addressed in this report is the representation of the respective county officers. Our county officer turnover engagement was limited to the statutory procedures described above and was less in scope than an examination or audit performed in accordance with auditing standards generally accepted in the United States of America, the objective of which would be the expression of an opinion. Accordingly, we do not express an opinion. Had we performed additional procedures, other matters might have come to our attention that would have been reported to you. Based on our procedures performed, the amount of total claims approved for the operation of said Office was not in excess of limitations; the Office was not exceeding the maximum amount of cash authorized for their change needs; a monthly report of the Office was on file with the County Clerk; the Officers' depository account balances reconciled with the County Treasurer's records and undeposited cash reconciled to receipts. With respect to equipment items on hand agreeing with inventory records, our finding is included in the accompanying schedule of findings and responses. 2 This report is intended solely for the information and use of the management of the County and should not be used for any other purpose. This report is also a public document pursuant to the Oklahoma Open Records Act (51 O.S. § 24A.1 et seq.), and shall be open to any person for inspection and copying. STEVE BURRAGE, CPA STATE AUDITOR & INSPECTOR June 23, 2009 COUNTY OFFICER TURNOVER STATUTORY REPORT DENISE HEAVNER CLEVELAND COUNTY ASSESSOR MARCH 2, 2009 3 SCHEDULE OF FINDINGS AND RESPONSES Finding 2009-1 – Fixed Assets Inventory Criteria: 19 O.S. § 178.1 states, "The board of county commissioners in each county of this state shall take, or cause to be taken, an inventory of all working tools, apparatus, machinery and equipment belonging to the county or leased or otherwise let to it or to any department thereof, other than that which is affixed to and made part of lands and buildings, the cost of which as to each complete working unit thereof is more than Five Hundred Dollars ($500.00), and thereafter maintain or cause to be maintained a continuous inventory record…biennially thereafter, or oftener…" Condition: The County Assessor's inventory listing, on file with the County Clerk's office, has not been updated. One item could not be located, County ID Number H205-9, a digital camera with a serial number of FKB9179. There were 64 items on their inventory records that were noted as disposed of in the Board of County Commissioner's minutes that have not been deleted from the inventory listing. (See Appendix A.) Effect: Inventory items were not accurately accounted for and the County's assets may not be safeguarded. Recommendation: OSAI recommends equipment inventory information be periodically reviewed, reconciled, and updated to detect errors and to maintain an accurate inventory record. Views of responsible officials and planned corrective actions: The newly elected Assessor stated that the digital camera broke and was returned to the company and that the company refunded the County the original cost. COUNTY OFFICER TURNOVER STATUTORY REPORT DENISE HEAVNER CLEVELAND COUNTY ASSESSOR MARCH 2, 2009 4 SCHEDULE OF FINDINGS AND RESPONSES APPENDIX A Following are the 64 items that were noted as disposed of in the Board of County Commissioner's minutes that have not been deleted from the inventory listing. Item No. Code Number Item Name Amount 53 H102-51 Chair 157.97 56 H102-69 Clerical Chair 107.16 59 H102-88 Hon Chair 137.20 60 H102-91 Hon Every Day Chair 202.00 92 H104-49 2 Drawer Legal Filing Cabinets 93 H104-58 5 Shelf Filing Cabinets 118.30 94 H104-59 5 Shelf Filing Cabinets 118.30 95 H104-60 5 Shelf Filing Cabinets 118.30 96 H104-61 5 Shelf Filing Cabinets 118.30 97 H104-62 5 Shelf Filing Cabinets 118.30 98 H104-63 5 Shelf Filing Cabinets 118.30 99 H104-64 5 Shelf Filing Cabinets 118.30 100 H104-65 Open File System 165.75 101 H104-66 File System 165.74 103 H104-78 File Cabinet 161.00 105 H104-8 File Cabinet 85.00 110 H104-9 File Cabinet 85.00 114 H104-95 Filing Cabinet #087 71.00 141 H105-53 Desk 685.14 142 H105-58 Single Pedestal Desk 341.25 143 H105-59 Single Pedestal Desk 341.25 145 H105-64 PC Cart Plus Workstation 258.30 148 H105-71 Desk #0038 110.00 150 H105-73 Desk #0035 110.00 151 H105-76 Double Pedestal Desk #0551 366.88 152 H105-77 Desk #0132 125.00 153 H105-78 Desk #0121 125.00 154 H105-79 Desk #0117 125.00 155 H105-80 Desk #110 125.00 156 H105-81 Desk #0116 125.00 COUNTY OFFICER TURNOVER STATUTORY REPORT DENISE HEAVNER CLEVELAND COUNTY ASSESSOR MARCH 2, 2009 5 Item No. Code Number Item Name Amount 157 H105-82 Desk #0049 110.00 181 H106-6 Bookcase 64.78 182 H106-7 Bookcase 70.48 194 H109-5 Storage Cabinet 209.35 195 H109-6 Storage Cabinet 209.35 197 H110-14 Computer Table 198 H110-15 Computer Table 200 H110-21 Computer Table 201 H110-22 Computer Table 202 H110-23 Computer Table 203 H110-24 Computer Table 205 H110-27 End Table 70.45 210 H110-5 Folding Table 54.00 220 H201-19 IBM Wheelwriter 3000 705.00 221 H201-20 Wheelwriter 1000 542.00 246 H205-7 Kodak Easy Share P850 Digital Camera 263 H213-27 Printer 999.00 279 H214-2 Electronic Elapse Timer & Dater 1,395.00 298 H218-113 Optiplex GX110 2,215.00 299 H218-114 Optiplex GX110 2,215.00 301 H218-117 Optiplex GX110 2,215.00 309 H218-125 Optiplex GX110 2,215.00 310 H218-126 Optiplex GX110 2,215.00 311 H218-127 Optiplex GX110 2,215.00 312 H218-128 Optiplex GX110 2,215.00 313 H218-129 Optiplex GX110 2,215.00 314 H218-130 Optiplex GX110 2,215.00 315 H218-131 Optiplex GX110 2,215.00 316 H218-132 Optiplex GX110 2,215.00 317 H218-133 Optiplex GX110 2,215.00 318 H218-134 Optiplex GX110 2,215.00 319 H218-135 Optiplex GX110 2,215.00 320 H218-136 Optiplex GX110 2,215.00 368 H218-9 Ad. Graphics Color 25E-16" Monitor 1,280.00 OFFICE OF THE STATE AUDITOR AND INSPECTOR 2300 N. LINCOLN BOULEVARD, ROOM 100 OKLAHOMA CITY, OK 73105-4896 WWW.SAI.OK.GOV
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Oklahoma State Auditor & Inspector CLEVELAND COUNTY ASSESSOR TURNOVER MARCH 2, 2009 STATUTORY REPORT This publication is printed and issued by the State Auditor and Inspector as authorized by 19 O.S. § 171. Pursuant to 74 O.S. § 3105.B, seven copies have been prepared and distributed at a cost of $15.42. Copies have been deposited with the Publications Clearinghouse of the Oklahoma Department of Libraries. COUNTY OFFICER TURNOVER STATUTORY REPORT DENISE HEAVNER CLEVELAND COUNTY ASSESSOR MARCH 2, 2009 August 6, 2009 BOARD OF COUNTY COMMISSIONERS CLEVELAND COUNTY COURTHOUSE NORMAN, OKLAHOMA 73069 Transmitted herewith is the Cleveland County Assessor Officer Turnover Statutory Report for March 2, 2009. The engagement was conducted in accordance with 19 O.S. § 171. We wish to take this opportunity to express our appreciation for the assistance and cooperation extended to our office during the course of our engagement. The Office of the State Auditor and Inspector is committed to serve the public interest by providing independent oversight and to issue reports that serve as a management tool to the State to ensure a government which is accountable to the people of the State of Oklahoma. Sincerely, STEVE BURRAGE, CPA STATE AUDITOR & INSPECTOR Denise Heavner Cleveland County Assessor Cleveland County Courthouse Norman, Oklahoma 73069 For the purpose of complying with 19 O.S. § 171, we have performed the following procedures for March 2, 2009: ? Verify that equipment items on hand agree with inventory records as per 19 O.S. § 178.1. ? Verify that the amount of total claims approved for the operation of said Office is not in excess of limitations imposed by 19 O.S. § 347. ? Verify that the Office is not exceeding the maximum amount of cash authorized for their change needs per 19 O.S. § 682. ? Verify that a monthly report of the Office is on file with the County Clerk per 19 O.S. § 684. ? Verify that the Officers' depository account balances reconcile with the County Treasurer's records and that undeposited cash reconciles to receipts. Information addressed in this report is the representation of the respective county officers. Our county officer turnover engagement was limited to the statutory procedures described above and was less in scope than an examination or audit performed in accordance with auditing standards generally accepted in the United States of America, the objective of which would be the expression of an opinion. Accordingly, we do not express an opinion. Had we performed additional procedures, other matters might have come to our attention that would have been reported to you. Based on our procedures performed, the amount of total claims approved for the operation of said Office was not in excess of limitations; the Office was not exceeding the maximum amount of cash authorized for their change needs; a monthly report of the Office was on file with the County Clerk; the Officers' depository account balances reconciled with the County Treasurer's records and undeposited cash reconciled to receipts. With respect to equipment items on hand agreeing with inventory records, our finding is included in the accompanying schedule of findings and responses. 2 This report is intended solely for the information and use of the management of the County and should not be used for any other purpose. This report is also a public document pursuant to the Oklahoma Open Records Act (51 O.S. § 24A.1 et seq.), and shall be open to any person for inspection and copying. STEVE BURRAGE, CPA STATE AUDITOR & INSPECTOR June 23, 2009 COUNTY OFFICER TURNOVER STATUTORY REPORT DENISE HEAVNER CLEVELAND COUNTY ASSESSOR MARCH 2, 2009 3 SCHEDULE OF FINDINGS AND RESPONSES Finding 2009-1 – Fixed Assets Inventory Criteria: 19 O.S. § 178.1 states, "The board of county commissioners in each county of this state shall take, or cause to be taken, an inventory of all working tools, apparatus, machinery and equipment belonging to the county or leased or otherwise let to it or to any department thereof, other than that which is affixed to and made part of lands and buildings, the cost of which as to each complete working unit thereof is more than Five Hundred Dollars ($500.00), and thereafter maintain or cause to be maintained a continuous inventory record…biennially thereafter, or oftener…" Condition: The County Assessor's inventory listing, on file with the County Clerk's office, has not been updated. One item could not be located, County ID Number H205-9, a digital camera with a serial number of FKB9179. There were 64 items on their inventory records that were noted as disposed of in the Board of County Commissioner's minutes that have not been deleted from the inventory listing. (See Appendix A.) Effect: Inventory items were not accurately accounted for and the County's assets may not be safeguarded. Recommendation: OSAI recommends equipment inventory information be periodically reviewed, reconciled, and updated to detect errors and to maintain an accurate inventory record. Views of responsible officials and planned corrective actions: The newly elected Assessor stated that the digital camera broke and was returned to the company and that the company refunded the County the original cost. COUNTY OFFICER TURNOVER STATUTORY REPORT DENISE HEAVNER CLEVELAND COUNTY ASSESSOR MARCH 2, 2009 4 SCHEDULE OF FINDINGS AND RESPONSES APPENDIX A Following are the 64 items that were noted as disposed of in the Board of County Commissioner's minutes that have not been deleted from the inventory listing. Item No. Code Number Item Name Amount 53 H102-51 Chair 157.97 56 H102-69 Clerical Chair 107.16 59 H102-88 Hon Chair 137.20 60 H102-91 Hon Every Day Chair 202.00 92 H104-49 2 Drawer Legal Filing Cabinets 93 H104-58 5 Shelf Filing Cabinets 118.30 94 H104-59 5 Shelf Filing Cabinets 118.30 95 H104-60 5 Shelf Filing Cabinets 118.30 96 H104-61 5 Shelf Filing Cabinets 118.30 97 H104-62 5 Shelf Filing Cabinets 118.30 98 H104-63 5 Shelf Filing Cabinets 118.30 99 H104-64 5 Shelf Filing Cabinets 118.30 100 H104-65 Open File System 165.75 101 H104-66 File System 165.74 103 H104-78 File Cabinet 161.00 105 H104-8 File Cabinet 85.00 110 H104-9 File Cabinet 85.00 114 H104-95 Filing Cabinet #087 71.00 141 H105-53 Desk 685.14 142 H105-58 Single Pedestal Desk 341.25 143 H105-59 Single Pedestal Desk 341.25 145 H105-64 PC Cart Plus Workstation 258.30 148 H105-71 Desk #0038 110.00 150 H105-73 Desk #0035 110.00 151 H105-76 Double Pedestal Desk #0551 366.88 152 H105-77 Desk #0132 125.00 153 H105-78 Desk #0121 125.00 154 H105-79 Desk #0117 125.00 155 H105-80 Desk #110 125.00 156 H105-81 Desk #0116 125.00 COUNTY OFFICER TURNOVER STATUTORY REPORT DENISE HEAVNER CLEVELAND COUNTY ASSESSOR MARCH 2, 2009 5 Item No. Code Number Item Name Amount 157 H105-82 Desk #0049 110.00 181 H106-6 Bookcase 64.78 182 H106-7 Bookcase 70.48 194 H109-5 Storage Cabinet 209.35 195 H109-6 Storage Cabinet 209.35 197 H110-14 Computer Table 198 H110-15 Computer Table 200 H110-21 Computer Table 201 H110-22 Computer Table 202 H110-23 Computer Table 203 H110-24 Computer Table 205 H110-27 End Table 70.45 210 H110-5 Folding Table 54.00 220 H201-19 IBM Wheelwriter 3000 705.00 221 H201-20 Wheelwriter 1000 542.00 246 H205-7 Kodak Easy Share P850 Digital Camera 263 H213-27 Printer 999.00 279 H214-2 Electronic Elapse Timer & Dater 1,395.00 298 H218-113 Optiplex GX110 2,215.00 299 H218-114 Optiplex GX110 2,215.00 301 H218-117 Optiplex GX110 2,215.00 309 H218-125 Optiplex GX110 2,215.00 310 H218-126 Optiplex GX110 2,215.00 311 H218-127 Optiplex GX110 2,215.00 312 H218-128 Optiplex GX110 2,215.00 313 H218-129 Optiplex GX110 2,215.00 314 H218-130 Optiplex GX110 2,215.00 315 H218-131 Optiplex GX110 2,215.00 316 H218-132 Optiplex GX110 2,215.00 317 H218-133 Optiplex GX110 2,215.00 318 H218-134 Optiplex GX110 2,215.00 319 H218-135 Optiplex GX110 2,215.00 320 H218-136 Optiplex GX110 2,215.00 368 H218-9 Ad. Graphics Color 25E-16" Monitor 1,280.00 OFFICE OF THE STATE AUDITOR AND INSPECTOR 2300 N. LINCOLN BOULEVARD, ROOM 100 OKLAHOMA CITY, OK 73105-4896 WWW.SAI.OK.GOV